25 paragraphs found in AASB 132
… An entity may amend the terms of a convertible instrument to induce early … before a specified date. The difference, at the date the terms are amended, between the fair value of the … receives on conversion of the instrument under the revised terms and the fair value of the consideration the holder …
… of another instrument. For example, a floating rate long-term debt combined with an interest rate swap that involves … and making fixed payments synthesises a fixed rate long-term debt. Each of the individual financial instruments that … represents a contractual right or obligation with its own terms and conditions and each may be transferred or settled …
… financial instruments. These include: (a) when the terms of the contract permit either party to settle it net … by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of … delivery for the purpose of generating a profit from short-term fluctuations in price or dealer’s margin; and (d) when …
… consolidated financial statements, an entity considers all terms and conditions agreed between members of the group and the holders of the instrument in determining whether the group as a whole has an obligation to … and a parent or other group entity agrees additional terms directly with the holders of the instrument (eg a …
… a right and an obligation to make an exchange. Because the terms of the exchange are determined on inception of the derivative instrument, as prices in financial markets change those terms may become either favourable or unfavourable. …
… The following terms are used in this Standard with the meanings specified: …
… accounts for the additional consideration paid when the terms of a convertible instrument are amended to induce …
… instrument described in paragraph 16A that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might … holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify …
… instrument described in paragraph 16C that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might … holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify …
… The cash flows and contractual terms and conditions of a transaction between the instrument …